We're dividing 942662 by 40 
The aim is to understand the frequency of 40 in 942662.

Step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 40

Step 2:
40 can be fit into 94 2 times, resulting in a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 14 after subtracting 80 from 94.
Append the next digit (2) from the dividend to 14 and continue with: 142 / 40

Step 3:
142 divided by 40 is 3 with a remainder of 22.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Subtracting 120 from 142 leaves us with 22.
Bring next digit (6) of the dividend behind the 22 and repeat the process: 226 / 40

Let's proceed to step 4:
When dividing 226 by 40, we get 5 with a remainder of 26.
Use 5 as the next digit of our solution. 
Result so far: 235.0
Deduct 200 from 226 and we're left with 26.
Include the next digit (6) from the dividend after 26, then repeat: 266 / 40

On to step 5:
266 divided by 40 is 6 with a remainder of 26.
Put 6 as the next digit of the answer. 
Result so far: 2356.0
Subtracting 240 from 266 leaves us with 26.
Append the next digit (2) from the dividend to 26 and continue with: 262 / 40

Let's proceed to step 6:
262 divided by 40 is 6 with a remainder of 22.
The next digit of our result is 6. 
Result so far: 23566.0
Deduct 240 from 262 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 7:
If we divide 220 by 40, we get 5 and a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 23566.5
If we take 200 away from 220, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 23566.55
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 23566.55 with a balance of 0.0.